republic-os/legislation/us/states/pa/2021-2022/hb-952.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in personal income tax, further providing for classes of income, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors and for information statement for payees, providing for electronic payment, further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions; in bank and trust company shares tax, further providing for definitions; in realty transfer tax, correcting a scrivener's error relating to credits against tax; in tax credit eligibility, further providing for definitions and for eligibility and providing for application and administration, for assessment, for administering agency training, for broker registration, for tax credit and tax benefit reports, for allocation of tax credits or tax benefits awarded upon appeal and for guidelines; in research and development tax credit, further providing for credit for research and development expenses, for carryover, carryback, refund and assignment of credit and for report to General Assembly; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for reissuance of film production tax credits, for definitions and for limitations and providing for Pennsylvania live events industry COVID-19 emergency assistance; further providing for application and approval of tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for extension for keystone opportunity expansion zone and further providing for additional keystone opportunity expansion zones; in mixed-use development tax credit, further providing for mixed-use development tax credits; in keystone innovations zones, further providing for keystone innovation zone tax credits and for annual report; in Pennsylvania Housing Tax Credit, further providing for Pennsylvania Housing Tax Credit and for annual report; in table game taxes, repealing provisions relating to expiration; in procedure and administration, further providing for petition for reassessment, for petition procedure and for review by board; in computer data center equipment incentive program, further providing for definitions and providing for applicability and for sales and use tax exemption program; in general provisions, further providing for bad checks, electronic funds transfers not credited upon transmission, additions to tax; imposing duties on the Department of Revenue; and making editorial changes.	An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in personal income tax, further providing for classes of income, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors and for information statement for payees, providing for electronic payment, further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions; in bank and trust company shares tax, further providing for definitions; in realty transfer tax, correcting a scrivener's error relating to credits against tax; in tax credit eligibility, further providing for definitions and for eligibility and providing for application and administration, for assessment, for administering agency training, for broker registration, for tax credit and tax benefit reports, for allocation of tax credits or tax benefits awarded upon appeal and for guidelines; in research and development tax credit, further providing for credit for research and development expenses, for carryover, carryback, refund and assignment of credit and for report to General Assembly; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for reissuance of film production tax credits, for definitions and for limitations and providing for Pennsylvania live events industry COVID-19 emergency assistance; further providing for application and approval of tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for extension for keystone opportunity expansion zone and further providing for additional keystone opportunity expansion zones; in mixed-use development tax credit, further providing for mixed-use development tax credits; in keystone innovations zones, further providing for keystone innovation zone tax credits and for annual report; in Pennsylvania Housing Tax Credit, further providing for Pennsylvania Housing Tax Credit and for annual report; in table game taxes, repealing provisions relating to expiration; in procedure and administration, further providing for petition for reassessment, for petition procedure and for review by board; in computer data center equipment incentive program, further providing for definitions and providing for applicability and for sales and use tax exemption program; in general provisions, further providing for bad checks, electronic funds transfers not credited upon transmission, additions to tax; imposing duties on the Department of Revenue; and making editorial changes.	us/states/pa	Pennsylvania General Assembly	2021-2022	HB 952	Pennsylvania HB 952 (2021-2022)	bill		enacted	Oberlander	3	24	5	2021-03-17T04:00:00+00:00	2021-06-30T04:00:00+00:00	openstates	ocd-bill/84d9e829-9525-4fb7-ae10-2a67ee21331b	http://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2021&sind=0&body=H&type=B&BN=952	e551fe032e6eee974045da7ea878425fa2c1ec58b5c7fe0a42b988cd34aa58d3	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-pa

Pennsylvania HB 952 (2021-2022) — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in personal income tax, further providing for classes of income, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors and for information statement for payees, providing for electronic payment, further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions; in bank and trust company shares tax, further providing for definitions; in realty transfer tax, correcting a scrivener's error relating to credits against tax; in tax credit eligibility, further providing for definitions and for eligibility and providing for application and administration, for assessment, for administering agency training, for broker registration, for tax credit and tax benefit reports, for allocation of tax credits or tax benefits awarded upon appeal and for guidelines; in research and development tax credit, further providing for credit for research and development expenses, for carryover, carryback, refund and assignment of credit and for report to General Assembly; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for reissuance of film production tax credits, for definitions and for limitations and providing for Pennsylvania live events industry COVID-19 emergency assistance; further providing for application and approval of tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for extension for keystone opportunity expansion zone and further providing for additional keystone opportunity expansion zones; in mixed-use development tax credit, further providing for mixed-use development tax credits; in keystone innovations zones, further providing for keystone innovation zone tax credits and for annual report; in Pennsylvania Housing Tax Credit, further providing for Pennsylvania Housing Tax Credit and for annual report; in table game taxes, repealing provisions relating to expiration; in procedure and administration, further providing for petition for reassessment, for petition procedure and for review by board; in computer data center equipment incentive program, further providing for definitions and providing for applicability and for sales and use tax exemption program; in general provisions, further providing for bad checks, electronic funds transfers not credited upon transmission, additions to tax; imposing duties on the Department of Revenue; and making editorial changes.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Printer's No. 0965 (committee substitute) — source
2. Printer's No. 1310 (committee substitute) — source
3. Printer's No. 1934 (committee substitute) — source

Votes

• Committee vote (FINANCE): Reported as Committed — 10–1 (pass) · upper
• HB 952 PN 1934, CONCUR — 170–31 (pass) · lower
• FINAL PASSAGE — 177–26 (pass) · lower
• HB 952 PN 1934, Final Passage — 46–4 (pass) · upper
• Committee vote (APPROPRIATIONS): Re-Reported as Amended — 23–1 (pass) · upper

Sponsors

• Oberlander — primary (person)
• Bernstine — cosponsor (person)
• C. Williams — cosponsor (person)
• Ciresi — cosponsor (person)
• D. Williams — cosponsor (person)
• Farry — cosponsor (person)
• Hennessey — cosponsor (person)
• Howard — cosponsor (person)
• James — cosponsor (person)
• Kaufer — cosponsor (person)
• Kauffman — cosponsor (person)
• Labs — cosponsor (person)
• Longietti — cosponsor (person)
• Malagari — cosponsor (person)
• Marshall — cosponsor (person)
• Metcalfe — cosponsor (person)
• Mihalek — cosponsor (person)
• Millard — cosponsor (person)
• Mizgorski — cosponsor (person)
• Mustello — cosponsor (person)
• Neilson — cosponsor (person)
• Pickett — cosponsor (person)
• Sainato — cosponsor (person)
• Sankey — cosponsor (person)
• Saylor — cosponsor (person)
• Shusterman — cosponsor (person)
• Toohil — cosponsor (person)
• Wheeland — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2021-03-17T04:00:00+00:00 PN 0965 Referred to FINANCE referral-committee
• 2021-04-20T04:00:00+00:00 PN 1310 Reported as amended amendment-passage, committee-passage
• 2021-04-20T04:00:00+00:00 First consideration reading-1
• 2021-04-20T04:00:00+00:00 Laid on the table
• 2021-04-21T04:00:00+00:00 Removed from table
• 2021-05-05T04:00:00+00:00 Second consideration reading-2
• 2021-05-05T04:00:00+00:00 Re-committed to APPROPRIATIONS referral-committee
• 2021-06-08T04:00:00+00:00 Re-reported as committed committee-passage
• 2021-06-08T04:00:00+00:00 Third consideration and final passage passage, reading-3
• 2021-06-09T04:00:00+00:00 Referred to FINANCE referral-committee
• 2021-06-14T04:00:00+00:00 Reported as committed committee-passage
• 2021-06-14T04:00:00+00:00 First consideration reading-1
• 2021-06-15T04:00:00+00:00 Second consideration reading-2
• 2021-06-15T04:00:00+00:00 Re-referred to APPROPRIATIONS referral-committee
• 2021-06-25T04:00:00+00:00 PN 1934 Re-reported as amended amendment-passage, committee-passage
• 2021-06-25T04:00:00+00:00 Third consideration and final passage passage, reading-3
• 2021-06-25T04:00:00+00:00 Referred to RULES referral-committee
• 2021-06-25T04:00:00+00:00 Re-reported on concurrence, as committed committee-passage
• 2021-06-25T04:00:00+00:00 House concurred in Senate amendments
• 2021-06-25T04:00:00+00:00 Signed in House
• 2021-06-25T04:00:00+00:00 Signed in Senate
• 2021-06-28T04:00:00+00:00 Presented to the Governor executive-receipt
• 2021-06-30T04:00:00+00:00 Approved by the Governor executive-signature
• 2021-06-30T04:00:00+00:00 Act No. 25 of 2021

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/84d9e829-9525-4fb7-ae10-2a67ee21331b. Confidence: reported (aggregated from official Pennsylvania legislature records).